Pennsylvania self-employment tax at a glance
Pennsylvania's 3.07% flat rate is one of the lowest in the country, and there is no standard deduction. Almost every municipality, however, charges a local Earned Income Tax (often 1% to 3.8%, including Philadelphia's Net Profits Tax), which is not included in this estimate.
- State income tax: a flat 3.07% income tax (top marginal rate 3.07%)
- Standard deduction / exemption: $0 single, $0 married filing jointly
- Estimated payments: Form PA-40 ESR (I)
- Tax agency: Department of Revenue
- Local income taxes: Yes, some cities or counties levy them (not included above)
How Pennsylvania compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Pennsylvania with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.
| Net profit | Pennsylvania state tax | Avg. state tax | Total tax | Pennsylvania take-home | No-income-tax state |
|---|---|---|---|---|---|
| $50,000 | $1,427 | $1,158 | $11,159 (22.3%) | $38,841 | $40,268 |
| $75,000 | $2,140 | $2,012 | $17,635 (23.5%) | $57,365 | $59,505 |
| $100,000 | $2,853 | $2,912 | $25,218 (25.2%) | $74,782 | $77,635 |
| $150,000 | $4,280 | $4,749 | $41,887 (27.9%) | $108,113 | $112,392 |
| $250,000 | $7,221 | $8,541 | $74,175 (29.7%) | $175,825 | $183,046 |
2026 Pennsylvania income tax brackets
| Single rate | Single taxable income | Married rate | Married filing jointly |
|---|---|---|---|
| 3.07% | Over $0 | 3.07% | Over $0 |
How this calculator works
- Net profit is your gross 1099 income minus deductible business expenses.
- Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
- Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
- Pennsylvania tax applies Pennsylvania's brackets to your adjusted gross income after the state deduction or exemption.
- Quarterly payments divide the annual federal amount evenly.
Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.